XML 69 R45.htm IDEA: XBRL DOCUMENT
v3.19.1

Intangible assets and goodwill (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2018
Disclosure Of Reconciliation Of Changes In Intangible Assets And Goodwill [Abstract] |
Schedule of Detailed Information of Intangible Assets | Intangible assets
Cost | As at January 1, 2017 |  |  | Additions |  |  | As at December 31, 2017 |  |  | Additions |  |  | As at December 31, 2018 |
Software | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 360 |  |  | $ | 360 |
Health Canada Licenses - OGBC |  | 1,611 |  |  |  | - |  |  |  | 1,611 |  |  |  | - |  |  |  | 1,611 |
Health Canada Licenses - Peace Naturals |  | 9,596 |  |  |  | - |  |  |  | 9,596 |  |  |  | - |  |  |  | 9,596 |
Israeli Code - Cronos Israel G.S. Cultivations Ltd. (i) |  | - |  |  |  | - |  |  |  | - |  |  |  | 156 |  |  |  | 156 |
Israeli Code - Cronos Israel G.S. Manufacturing Ltd. (i) |  | - |  |  |  | - |  |  |  | - |  |  |  | 218 |  |  |  | 218 |
| $ | 11,207 |  |  | $ | - |  |  | $ | 11,207 |  |  | $ | 734 |  |  | $ | 11,941 |
(i) | Israeli Codes were transferred by non-controlling interests to Cronos Israel in exchange for their equity interests in the Cronos Israel entities specified above. Refer to Note 14. Thus, these capital contributions are considered non-cash additions and have been excluded from the consolidated statement of cash flows.
Accumulated amortization | As at January 1, 2017 |  |  | Additions |  |  | As at December 31, 2017 |  |  | Additions |  |  | As at December 31, 2018 |
Software | $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 73 |  |  | $ | 73 |
Health Canada Licenses - OGBC |  | - |  |  |  | - |  |  |  | - |  |  |  | 101 |  |  |  | 101 |
Health Canada Licenses - Peace Naturals |  | - |  |  |  | - |  |  |  | - |  |  |  | 533 |  |  |  | 533 |
| $ | - |  |  | $ | - |  |  | $ | - |  |  | $ | 707 |  |  | $ | 707 |
Net book value | $ | 11,207 |  |  |  |  |  |  | $ | 11,207 |  |  |  |  |  |  | $ | 11,234 |
(b) | Goodwill
| As at January 1, 2017 |  |  | Additions |  |  | As at December 31, 2017 |  |  | Additions |  |  | As at December 31, 2018 |
OGBC | $ | 392 |  |  | $ | - |  |  | $ | 392 |  |  | $ | - |  |  | $ | 392 |
Peace Naturals |  | 1,400 |  |  |  | - |  |  |  | 1,400 |  |  |  | - |  |  |  | 1,400 |
| $ | 1,792 |  |  | $ | - |  |  | $ | 1,792 |  |  | $ | - |  |  | $ | 1,792 |
Summary of Key Assumptions Used in Estimation of Receivable Amounts of CGU |
| OGBC |  |  | Peace Naturals |
Weighted average cost of capital (after-tax) | 12% |  |  | 12% |
Average growth rate* | 0% |  |  | 14% |
* The average growth rate is the annualized average of the expected year-over-year growth rate (in EBITDA) over five years.

X
- Definition The disclosure of information for cash-generating units. [Refer: Cash-generating units [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 36 -IssueDate 2017-01-01 -Paragraph 134 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=36&date=2017-03-01&anchor=para_134&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfInformationForIndividualAssetOrCashgeneratingUnitWithSignificantAmountOfGoodwillOrIntangibleAssetsWithIndefiniteUsefulLivesExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of the reconciliation of changes in intangible assets and goodwill. [Refer: Intangible assets and goodwill] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 38 -IssueDate 2017-01-01 -Paragraph 118 -URI http://eifrs.ifrs.org/eifrs/XBRL?type=IAS&num=38&date=2017-03-01&anchor=para_118&doctype=Standard -URIDate 2017-03-09 + Details
Name: | ifrs-full_DisclosureOfReconciliationOfChangesInIntangibleAssetsAndGoodwillExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration